SCHEDULES
SCHEDULE 1Abolition of basis periods
PART 3Amendments of other Acts
Income Tax Act 2007
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In section 681CC (tax deduction not to exceed commercial rent), in subsection (2)(a)(ii), omit “the basis period of”.
In section 681CC (tax deduction not to exceed commercial rent), in subsection (2)(a)(ii), omit “the basis period of”.